An Act to amend the Excise Tax Act (carbon pollution pricing)

Bill C-396 (44-1) was a Conservative Private Member's Bill to amend the Excise Tax Act so the federal GST would no longer be charged on top of the carbon price, the 'tax on a tax' that Conservatives criticized. It did not touch the carbon fuel charge itself, which sits under the Greenhouse Gas Pollution Pricing Act; a companion Conservative bill, C-358, targeted that charge directly. The Supreme Court had upheld the federal carbon-pricing system as constitutional in 2021 by a 6-3 majority. C-396 did not pass second reading, and the issue became moot in 2025 when the Carney government ended the consumer carbon price through Bill C-4 (royal assent June 26, 2025).